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Facts
The assessee filed appeals for assessment years 2015-16 and 2016-17 against orders passed by the CIT(A). At the time of hearing, the assessee's AR submitted a letter indicating that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal noted that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and had submitted the necessary forms. Considering this submission, the Tribunal decided to dismiss the appeals.
Key Issues
Whether the appeals should be dismissed in light of the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
Direct Tax Vivad Se Vishwas Scheme, 2024
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Income Tax Appellate Tribunal, MUMBAI BENCH “F”, MUMBAI
Before: SHRI AMARJIT SINGH & SHRI SANDEEP SINGH KARHAIL
O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: Both the appeals of the assessee for the assessment year 2015-16 & 2016-17 are directed against the order dated 08.12.2023 & 29.12.2023 respectively passed by the ld. Commissioner of Income-tax (Appeals)-52, Mumbai.
At the time of hearing, the ld. AR for the assessee filed letter dated 29.11.2024 & 07.08.2024 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above and after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024 in both the cases filed on 27.11.2024, we dismiss both the appeals of the assessee & 212/Mum/2024 Virendra Shyamnarayan Singh A.Y. 2015-16 & 2016-17 with the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme, 2024 are not accepted.
In the result, both the appeals of the assessee are dismissed.
Order pronounced in the open court on 09.12.2024.